{"data":{"id":"us-nj/n.j.-stat.-54-39-110","jurisdiction":"us-nj","citation":"N.J. Stat. § 54:39-110","heading":"Fuel presumed to be used, consumed on State highways to propel motor vehicles.","body":"10. a. Except as otherwise provided in this act, all fuel delivered in this State in a vehicle fuel supply tank is presumed to be used or consumed on the highways in this State in producing or generating power for propelling motor vehicles.\nb.\tSubject to proof of exemption pursuant to section 12 of P.L.2010, c.22 (C.54:39-112), all motor fuel is presumed to be used or consumed on the highways of this State to propel motor vehicles if the fuel is:\n(1)\tremoved from a terminal in this State; or\n(2)\timported into this State other than by a bulk transfer within the terminal transfer system; or\n(3)\tdelivered into a consumer's bulk storage tank from which motor vehicles can be fueled.\nL.2010, c.22, s.10; amended 2010, c.79, s.9.","path":["TITLE 54 TAXATION"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"c2e0b820b87221fb7c97f14168a7414faa8bcb45845ca0711790d6916566200b","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-54-39-109","next":"us-nj/n.j.-stat.-54-39-111"},"notice":"GroundRules: Original legal text. Not legal advice."}